Legal Opinion
Chemical Bank New York Trust Co. v. United States
District Court, S.D. New York
Decided February 4, 1966PublishedCited by 1 opinion
1Opinion of the Court
LEVET, District Judge.
This is a tax refund action. Plaintiff alleges the erroneous and illegal collection of certain estate taxes. The facts have been largely stipulated, and are set out at length in a prior opinion in this case, 249 F.Supp. 450 (60 Civ. 1744, S.D.N.Y., January 5, 1966). The prior opinion, on motions by both parties for summary judgment, determined all of the issues in this action, with one exception. The prior opinion determined that the promise of decedent, William Deering Howe, to leave one-third of his net estate to his daughters, was a “claim” against the estate “founded…
2Cases cited7 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- White v. United StatesSupreme Court of the United States · 1938
- Rosenthal v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Constance M. Bishop v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1965
- Helvering v. United States Trust Co.Court of Appeals for the Second Circuit · 1940
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In re the Estate of SingerNew York Surrogate's Court · 1975